Abaixo está uma instrução que descreve uma tarefa de geração de SQL, combinada com uma entrada que fornece mais contexto sobre os esquemas de tabela disponíveis. Escreva o código SQL que responda adequadamente à solicitação
 ###Instrução: Qual é a taxa de imposto de renda ordinária quando a taxa de ganho de capital de curto prazo é de 28%?
 ###Tabelas: CREATE TABLE regular_and_capital_gains_tax_rates_for_2009 (regular_and_capital_gains_tax_rates_for_2009_id AUTO_INCREMENT PRIMARY KEY, Ordinary income rate VARCHAR, Long-term capital gain rate VARCHAR, Short-term capital gain rate VARCHAR, Long-term gain on commercial buildings* VARCHAR, Long-term gain on collectibles VARCHAR) CREATE TABLE calculations (calculations_id AUTO_INCREMENT PRIMARY KEY, Level INT, Shuttles INT, Cumulative Shuttles INT, Speed (km/h) VARCHAR, Shuttle Time (seconds) VARCHAR, Total level time (s) VARCHAR, Distance (m) INT, Cumulative Distance (m) INT, Cumulative Time (min and seconds) VARCHAR) CREATE TABLE elimination_chamber_entrances_and_eliminations_raw (elimination_chamber_entrances_and_eliminations_raw_id AUTO_INCREMENT PRIMARY KEY, Eliminated VARCHAR, Wrestler VARCHAR, Entered INT, Eliminated by VARCHAR, Time VARCHAR) CREATE TABLE western_conference_quarter-finals_vs._6_calgary_flames (western_conference_quarter-finals_vs._6_calgary_flames_id AUTO_INCREMENT PRIMARY KEY, Date VARCHAR, Visitor VARCHAR, Score VARCHAR, Home VARCHAR, Decision VARCHAR, Series VARCHAR) CREATE TABLE senior (senior_id AUTO_INCREMENT PRIMARY KEY, Year INT, Competition VARCHAR, Venue VARCHAR, Position VARCHAR, Event VARCHAR)  
SELECT Ordinary income rate FROM regular_and_capital_gains_tax_rates_for_2009 WHERE Short-term capital gain rate = 28%